After filing a NT 10-K, the deadline for the 10-K is extended 15 calendar days.

Proxy
Statement
or 10-K/A

Proxy due dates can differ greatly, though most are filed in the spring. If your Form 10-K incorporates by reference information into Part III from the proxy statement, you must file the proxy statement no later than 120 days after the fiscal-year end. If you cannot file the proxy statement within that 120-day period, you can file an amended 10-K to include the Part III information; however, that amended 10-K must be filed no later than 120 days after the fiscal-year end.

Form 10-Q

Due 40 days following the end of each fiscal quarter.

NT 10-Q

Due on the business day after the 10-Q due date.

Late 10-Q

After filing a NT 10-Q, the deadline for the 10-Q is extended five calendar days from the due date.

Form 11-K

Due 180 days after the end of the retirement plan year. May file in paper or EDGAR.

NT 11-K

Due on the business day after the 11-K due date.

Late 11-K

After filing a NT 11-K, the deadline for the 11-K is extended 15 calendar days.

Form 13F

Due 45 days following the end of each fiscal quarter from institutional investment managers.

Schedule 13G

Due 45 days following the end of the calendar year.

Form SD (conflict minerals)

Due no later than May 31st of each year.

Ownership Reports

Form 3

An insider of an issuer that is registering equity securities for the first time under Section 12 of the Exchange Act must file this Form no later than the effective date of the registration statement.
If the issuer is already registered under Section 12, the insider must file a Form 3 within ten days of becoming an officer, director, or beneficial owner.

Form 4

Due by the end of the second day after the transaction. Must file in EDGAR.

If transaction handled by third party who exercises the option on behalf of the filer, the third party has three days to notify the filer of the transaction. The filer then must file by the end of the second day after notification.

Form 5

Due 45 days after the end of the issuer's/subject company's fiscal year. Must file in EDGAR.

Foreign Forms

Form 20-F

Due within four months after the end of the fiscal year covered by the report.

NT 20-F

Due on the business day after the 20-F due date.

Late 20-F

After filing a NT 20-F, the deadline for the 20-F is extended 15 calendar days.

For domestic and foreign compliance deadlines, the Securities and Exchange Commission experiences very high-volume filing periods. Most companies have a fiscal year that matches the calendar year, creating a lot of EDGAR filing activity at the same time each quarter. For your convenience, we have identified these SEC compliance deadlines and SEC holidays by filing type above. It is important to submit your EDGAR documents to Merrill as soon as possible during these high-volume periods. This minimizes the need for last-minute conversions and edits, which can jeopardize your filing timeliness.

UNITED STATES

EDGAR Filing Hours

Pacific

Mountain

Central

Eastern

Transmit filings to the SEC*

3 a.m. – 7 p.m.

4 a.m. – 8 p.m.

5 a.m. – 9 p.m.

6 a.m. – 10 p.m.

SEC filer support assistance

6 a.m. – 2:30 p.m.

7 a.m. – 3:30 p.m.

8 a.m. – 4:30 p.m.

9 a.m. – 5:30 p.m.

SEC deadline to receive today’s date (except Section 16 and MEF)**

2:30 p.m.

3:30 p.m.

4:30 p.m.

5:30 p.m.

Section 16 and MEF to receive today’s date

3 a.m. – 7 p.m.

4 a.m. – 8 p.m.

5 a.m. – 9 p.m.

6 a.m. – 10 p.m.

CANADA

EDGAR Filing Hours

Vancouver

Calgary

Toronto

Montreal

Transmit filings to the SEC*

3am-7pm

4am-8pm

6am-10pm

6am-10pm

SEC filer support assistance

6am-2:30pm

7am-3:30pm

9am-5:30pm

9am-5:30pm

SEC deadline to receive today's date (except Section 16 and MEF)**

2:30pm

3:30pm

5:30pm

5:30pm

Section 16 and MEF transmission to receive today's date

3am-7pm

4am-8pm

6am-10pm

6am-10pm

EUROPE

EDGAR Filing Hours

London

Paris

Frankfurt

Milan

Transmit filings to the SEC*

11am-3am

12pm-4am

12pm-4am

12pm-4am

SEC filer support assistance

2pm-10:30pm

3pm-11:30pm

3pm-11:30pm

3pm-11:30pm

SEC deadline to receive today's date (except Section 16 and MEF)**

10:30pm

11:30pm

11:30pm

11:30pm

Section 16 and MEF transmission to receive today's date

11am-3am

12pm-4am

12pm-4am

12pm-4am

ASIA

EDGAR Filing Hours

Mumbai

Hong Kong

Seoul/Tokyo

Sydney

Transmit filings to the SEC*

3:30pm-7:30am

6pm-10am

7pm-11am

8pm-12pm

SEC filer support assistance

6:30pm-3am

9pm-5:30am

10pm-6:30am

11pm-7:30am

SEC deadline to receive today's date (except Section 16 and MEF)**

3am

5:30am

6:30am

7:30am

Section 16 and MEF transmission to receive today's date

3:30am-7:30am

6pm-10am

7pm-11am

8pm-12pm

* At the end of the filing day, all transmissions must be completed in order to be processed. Those that are processing at the end of the day will be terminated, requiring the filer to start over again the following day.

** In order to receive today's date, the transmission must BEGIN by this time, correct fees must be available and filing must be free from errors. Section 16 and MEF filings are the exception. These filings can be processed until the end of the filing day and still receive today's date. They will also be disseminated until 10:00pm EST.

NOTE - If a filing due date falls on a weekend or SEC holiday, the filing is due on the following business day.

EDGAR Hours of Operation

The EDGAR system hours of operation for submitting files are 6:00 a.m. to 10:00 p.m. Eastern Time, weekdays, excluding Federal Holidays. Files submitted after 5:30 p.m. Eastern (with the exception of Section 16 and MEF filings) will receive the next business day's filing date.

After filing a NT 10-K, the deadline for the 10-K is extended 15 calendar days.

Proxy
Statement
or 10-K/A

Proxy due dates can differ greatly, though most are filed in the spring. If your Form 10-K incorporates by reference information into Part III from the proxy statement, you must file the proxy statement no later than 120 days after the fiscal-year end. If you cannot file the proxy statement within that 120-day period, you can file an amended 10-K to include the Part III information; however, that amended 10-K must be filed no later than 120 days after the fiscal-year end.

Form 10-Q

Due 40 days following the end of each fiscal quarter.

NT 10-Q

Due on the business day after the 10-Q due date.

Late 10-Q

After filing a NT 10-Q, the deadline for the 10-Q is extended five calendar days from the due date.

Form 11-K

Due 180 days after the end of the retirement plan year. May file in paper or EDGAR.

NT 11-K

Due on the business day after the 11-K due date.

Late 11-K

After filing a NT 11-K, the deadline for the 11-K is extended 15 calendar days.

Form 13F

Due 45 days following the end of each fiscal quarter from institutional investment managers.

Schedule 13G

Due 45 days following the end of the calendar year.

Form SD (conflict minerals)

Due no later than May 31st of each year.

Ownership Reports

Form3

An insider of an issuer that is registering equity securities for the first time under Section 12 of the Exchange Act must file this Form no later than the effective date of the registration statement.
If the issuer is already registered under Section 12, the insider must file a Form 3 within ten days of becoming an officer, director, or beneficial owner.

Form 4

Due by the end of the second day after the transaction. Must file in EDGAR.

If transaction handled by third party who exercises the option on behalf of the filer, the third party has three days to notify the filer of the transaction. The filer then must file by the end of the second day after notification.

Form 5

Due 45 days after the end of the issuer's/subject company's fiscal year. Must file in EDGAR.

Foreign Forms

Form 20-F

Due within four months after the end of the fiscal year covered by the report.

NT 20-F

Due on the business day after the 20-F due date.

Late 20-F

After filing a NT 20-F, the deadline for the 20-F is extended 15 calendar days.

For domestic and foreign compliance deadlines, the Securities and Exchange Commission experiences very high-volume filing periods. Most companies have a fiscal year that matches the calendar year, creating a lot of EDGAR filing activity at the same time each quarter. For your convenience, we have identified these SEC compliance deadlines and SEC holidays by filing type above. It is important to submit your EDGAR documents to Merrill as soon as possible during these high-volume periods. This minimizes the need for last-minute conversions and edits, which can jeopardize your filing timeliness.

UNITED STATES

EDGAR Filing Hours

Pacific

Mountain

Central

Eastern

Transmit filings to the SEC*

3 a.m. – 7 p.m.

4 a.m. – 8 p.m.

5 a.m. – 9 p.m.

6 a.m. – 10 p.m.

SEC filer support assistance

6 a.m. – 2:30 p.m.

7 a.m. – 3:30 p.m.

8 a.m. – 4:30 p.m.

9 a.m. – 5:30 p.m.

SEC deadline to receive today’s date (except Section 16 and MEF)**

2:30 p.m.

3:30 p.m.

4:30 p.m.

5:30 p.m.

Section 16 and MEF to receive today’s date

3 a.m. – 7 p.m.

4 a.m. – 8 p.m.

5 a.m. – 9 p.m.

6 a.m. – 10 p.m.

CANADA

EDGAR Filing Hours

Vancouver

Calgary

Toronto

Montreal

Transmit filings to the SEC*

3am-7pm

4am-8pm

6am-10pm

6am-10pm

SEC filer support assistance

6am-2:30pm

7am-3:30pm

9am-5:30pm

9am-5:30pm

SEC deadline to receive today's date (except Section 16 and MEF)**

2:30pm

3:30pm

5:30pm

5:30pm

Section 16 and MEF transmission to receive today's date

3am-7pm

4am-8pm

6am-10pm

6am-10pm

EUROPE

EDGAR Filing Hours

London

Paris

Frankfurt

Milan

Transmit filings to the SEC*

11am-3am

12pm-4am

12pm-4am

12pm-4am

SEC filer support assistance

2pm-10:30pm

3pm-11:30pm

3pm-11:30pm

3pm-11:30pm

SEC deadline to receive today's date (except Section 16 and MEF)**

10:30pm

11:30pm

11:30pm

11:30pm

Section 16 and MEF transmission to receive today's date

11am-3am

12pm-4am

12pm-4am

12pm-4am

ASIA

EDGAR Filing Hours

Mumbai

Hong Kong

Seoul/Tokyo

Sydney

Transmit filings to the SEC*

3:30pm-7:30am

6pm-10am

7pm-11am

8pm-12pm

SEC filer support assistance

6:30pm-3am

9pm-5:30am

10pm-6:30am

11pm-7:30am

SEC deadline to receive today's date (except Section 16 and MEF)**

3am

5:30am

6:30am

7:30am

Section 16 and MEF transmission to receive today's date

3:30am-7:30am

6pm-10am

7pm-11am

8pm-12pm

* At the end of the filing day, all transmissions must be completed in order to be processed. Those that are processing at the end of the day will be terminated, requiring the filer to start over again the following day.

** In order to receive today's date, the transmission must BEGIN by this time, correct fees must be available and filing must be free from errors. Section 16 and MEF filings are the exception. These filings can be processed until the end of the filing day and still receive today's date. They will also be disseminated until 10:00pm EST.

NOTE - If a filing due date falls on a weekend or SEC holiday, the filing is due on the following business day.

EDGAR Hours of Operation

The EDGAR system hours of operation for submitting files are 6:00 a.m. to 10:00 p.m. Eastern Time, weekdays, excluding Federal Holidays. Files submitted after 5:30 p.m. Eastern (with the exception of Section 16 and MEF filings) will receive the next business day's filing date.

After filing a NT 10-K, the deadline for the 10-K is extended 15 calendar days.

Proxy
Statement
or 10-K/A

Proxy due dates can differ greatly, though most are filed in the spring. If your Form 10-K incorporates by reference information into Part III from the proxy statement, you must file the proxy statement no later than 120 days after the fiscal-year end. If you cannot file the proxy statement within that 120-day period, you can file an amended 10-K to include the Part III information; however, that amended 10-K must be filed no later than 120 days after the fiscal-year end.

Form 10-Q

Due 45 days following the end of each fiscal quarter.

NT 10-Q

Due on the business day after the 10-Q due date.

Late 10-Q

After filing a NT 10-Q, the deadline for the 10-Q is extended five calendar days from the due date.

Form 11-K

Due 180 days after the end of the retirement plan year. May file in paper or EDGAR.

NT 11-K

Due on the business day after the 11-K due date.

Late 11-K

After filing a NT 11-K, the deadline for the 11-K is extended 15 calendar days.

Form 13F

Due 45 days following the end of each fiscal quarter from institutional investment managers.

Schedule 13G

Due 45 days following the end of the calendar year.

Form SD(conflict minerals)

Due no later than May31st each year.

Ownership Reports

Form 3

An insider of an issuer that is registering equity securities for the first time under Section 12 of the Exchange Act must file this Form no later than the effective date of the registration statement.
If the issuer is already registered under Section 12, the insider must file a Form 3 within ten days of becoming an officer, director, or beneficial owner.

Form 4

Due by the end of the second day after the transaction. Must file in EDGAR.

If transaction handled by third party who exercises the option on behalf of the filer, the third party has three days to notify the filer of the transaction. The filer then must file by the end of the second day after notification.

Form 5

Due 45 days after the end of the issuer's/subject company's fiscal year. Must file in EDGAR.

Foreign Forms

Form 20-F

A foreign private issuer must file its annual report on this Form within four months after the end of the fiscal year covered by the report.

NT 20-F

Due on the business day after the 20-F due date.

Late 20-F

After filing a NT 20-F, the deadline for the 20-F is extended 15 calendar days.

For domestic and foreign compliance deadlines, the Securities and Exchange Commission experiences very high-volume filing periods. Most companies have a fiscal year that matches the calendar year, creating a lot of EDGAR filing activity at the same time each quarter. For your convenience, we have identified these SEC compliance deadlines and SEC holidays by filing type above. It is important to submit your EDGAR documents to Merrill as soon as possible during these high-volume periods. This minimizes the need for last-minute conversions and edits, which can jeopardize your filing timeliness.

UNITED STATES

EDGAR Filing Hours

Pacific

Mountain

Central

Eastern

Transmit filings to the SEC*

3 a.m. – 7 p.m.

4 a.m. – 8 p.m.

5 a.m. – 9 p.m.

6 a.m. – 10 p.m.

SEC filer support assistance

6 a.m. – 2:30 p.m.

7 a.m. – 3:30 p.m.

8 a.m. – 4:30 p.m.

9 a.m. – 5:30 p.m.

SEC deadline to receive today’s date (except Section 16 and MEF)**

2:30 p.m.

3:30 p.m.

4:30 p.m.

5:30 p.m.

Section 16 and MEF to receive today’s date

3 a.m. – 7 p.m.

4 a.m. – 8 p.m.

5 a.m. – 9 p.m.

6 a.m. – 10 p.m.

CANADA

EDGAR Filing Hours

Vancouver

Calgary

Toronto

Montreal

Transmit filings to the SEC*

3am-7pm

4am-8pm

6am-10pm

6am-10pm

SEC filer support assistance

6am-2:30pm

7am-3:30pm

9am-5:30pm

9am-5:30pm

SEC deadline to receive today's date (except Section 16 and MEF)**

2:30pm

3:30pm

5:30pm

5:30pm

Section 16 and MEF transmission to receive today's date

3am-7pm

4am-8pm

6am-10pm

6am-10pm

EUROPE

EDGAR Filing Hours

London

Paris

Frankfurt

Milan

Transmit filings to the SEC*

11am-3am

12pm-4am

12pm-4am

12pm-4am

SEC filer support assistance

2pm-10:30pm

3pm-11:30pm

3pm-11:30pm

3pm-11:30pm

SEC deadline to receive today's date (except Section 16 and MEF)**

10:30pm

11:30pm

11:30pm

11:30pm

Section 16 and MEF transmission to receive today's date

11am-3am

12pm-4am

12pm-4am

12pm-4am

ASIA

EDGAR Filing Hours

Mumbai

Hong Kong

Seoul/Tokyo

Sydney

Transmit filings to the SEC*

3:30pm-7:30am

6pm-10am

7pm-11am

8pm-12pm

SEC filer support assistance

6:30pm-3am

9pm-5:30am

10pm-6:30am

11pm-7:30am

SEC deadline to receive today's date (except Section 16 and MEF)**

3am

5:30am

6:30am

7:30am

Section 16 and MEF transmission to receive today's date

3:30am-7:30am

6pm-10am

7pm-11am

8pm-12pm

* At the end of the filing day, all transmissions must be completed in order to be processed. Those that are processing at the end of the day will be terminated, requiring the filer to start over again the following day.

** In order to receive today's date, the transmission must BEGIN by this time, correct fees must be available and filing must be free from errors. Section 16 and MEF filings are the exception. These filings can be processed until the end of the filing day and still receive today's date. They will also be disseminated until 10:00pm EST.

NOTE - If a filing due date falls on a weekend or SEC holiday, the filing is due on the following business day.

EDGAR Hours of Operation

The EDGAR system hours of operation for submitting files are 6:00 a.m. to 10:00 p.m. Eastern Time, weekdays, excluding Federal Holidays. Files submitted after 5:30 p.m. Eastern (with the exception of Section 16 and MEF filings) will receive the next business day's filing date.

Municipal Advisory firms must renew Form MA 90 days after the end of their fiscal year.

N-30D & N-CSR

Due to be printed and mailed 60 days following the end of each half-year by investment companies. The EDGAR filing is due ten days after the actual mailing date.

N-CSRS

Semi-Annaul Report - Due to be printed and mailed 60 days following the end of each half-year by investment companies. The EDGAR filing is due ten days after the actual mailing date.

N-CEN

Due 75 days after the end of fiscal year for Investment Management Companies and 75 days after end of the calendar year for UITs. Compliance begins after June 1, 2018.

N-Q

Due 60 days following the end of the first and third quarter by investment companies.

NT NCSR

Due on the business day after the NCSR due date.

Late NCSR

After filing a NT NCSR, the deadline for the NCSR is extended 15 calendar days from the due date.

Schedule 13G

Due 45 days following the end of the calendar year.

Form 13-F

Due 45 days following the end of each fiscal quarter from institutional investment managers.

Form 13D

Due 10 days after the acquisition of more than 5% beneficial ownership.

N-PORT

Due within 30 days of the end of the calendar month. Funds with $1 Billion or more in net assets must begin filing by June 1, 2019. Funds with less than $1 Billion in net assets must begin filing by June 1, 2020.

Form N-SAR

NSAR-B

Due from mutual funds 60 days after the end of the fiscal year.

NSAR-A

Due from mutual funds 60 days after the first half of the fiscal year.

NSAR-U

Due from Unit Investment Trusts 60 days after the end of the fiscal year.

NT NSAR

Due on the business day after the N-SAR due date.

Late NSAR

After filing a NT NSAR, the deadline for the N-SAR is extended 15 calendar days from the due date.

Form 24F-2

Due 90 days following the end of the fiscal year by investment companies.

N-PX

Due no later than August 31 of each year.

485BPOS

Annual update of Post-effective amendment, due 120 days following the fiscal year end. The form applies to Open-End Mutual Funds, Annuity & Life products.

486BPOS

Annual update of Post-effective amendment, due 120 days following the fiscal year end. The form applies to Closed-End Mutual Funds.

For domestic and foreign compliance deadlines, the Securities and Exchange Commission experiences very high-volume filing periods. Most companies have a fiscal year that matches the calendar year, creating a lot of EDGAR filing activity at the same time each quarter. For your convenience, we have identified these SEC compliance deadlines and SEC holidays by filing type above. It is important to submit your EDGAR documents to Merrill as soon as possible during these high-volume periods. This minimizes the need for last-minute conversions and edits, which can jeopardize your filing timeliness.

UNITED STATES

EDGAR Filing Hours

Pacific

Mountain

Central

Eastern

Transmit filings to the SEC*

3 a.m. – 7 p.m.

4 a.m. – 8 p.m.

5 a.m. – 9 p.m.

6 a.m. – 10 p.m.

SEC filer support assistance

6 a.m. – 2:30 p.m.

7 a.m. – 3:30 p.m.

8 a.m. – 4:30 p.m.

9 a.m. – 5:30 p.m.

SEC deadline to receive today’s date (except Section 16 and MEF)**

2:30 p.m.

3:30 p.m.

4:30 p.m.

5:30 p.m.

Section 16 and MEF to receive today’s date

3 a.m. – 7 p.m.

4 a.m. – 8 p.m.

5 a.m. – 9 p.m.

6 a.m. – 10 p.m.

CANADA

EDGAR Filing Hours

Vancouver

Calgary

Toronto

Montreal

Transmit filings to the SEC*

3am-7pm

4am-8pm

6am-10pm

6am-10pm

SEC filer support assistance

6am-2:30pm

7am-3:30pm

9am-5:30pm

9am-5:30pm

SEC deadline to receive today's date (except Section 16 and MEF)**

2:30pm

3:30pm

5:30pm

5:30pm

Section 16 and MEF transmission to receive today's date

3am-7pm

4am-8pm

6am-10pm

6am-10pm

EUROPE

EDGAR Filing Hours

London

Paris

Frankfurt

Milan

Transmit filings to the SEC*

11am-3am

12pm-4am

12pm-4am

12pm-4am

SEC filer support assistance

2pm-10:30pm

3pm-11:30pm

3pm-11:30pm

3pm-11:30pm

SEC deadline to receive today's date (except Section 16 and MEF)**

10:30pm

11:30pm

11:30pm

11:30pm

Section 16 and MEF transmission to receive today's date

11am-3am

12pm-4am

12pm-4am

12pm-4am

ASIA

EDGAR Filing Hours

Mumbai

Hong Kong

Seoul/Tokyo

Sydney

Transmit filings to the SEC*

3:30pm-7:30am

6pm-10am

7pm-11am

8pm-12pm

SEC filer support assistance

6:30pm-3am

9pm-5:30am

10pm-6:30am

11pm-7:30am

SEC deadline to receive today's date (except Section 16 and MEF)**

3am

5:30am

6:30am

7:30am

Section 16 and MEF transmission to receive today's date

3:30am-7:30am

6pm-10am

7pm-11am

8pm-12pm

* At the end of the filing day, all transmissions must be completed in order to be processed. Those that are processing at the end of the day will be terminated, requiring the filer to start over again the following day.

** In order to receive today's date, the transmission must BEGIN by this time, correct fees must be available and filing must be free from errors. Section 16 and MEF filings are the exception. These filings can be processed until the end of the filing day and still receive today's date. They will also be disseminated until 10:00pm EST.

NOTE - If a filing due date falls on a weekend or SEC holiday, the filing is due on the following business day.

EDGAR Hours of Operation

The EDGAR system hours of operation for submitting files are 6:00 a.m. to 10:00 p.m. Eastern Time, weekdays, excluding Federal Holidays. Files submitted after 5:30 p.m. Eastern (with the exception of Section 16 and MEF filings) will receive the next business day's filing date.